The controversy regarding the classification of “on-call hours” and/or “stand-by hours” as working hours has been discussed on several occasions by the Court of Justice of the European Union (CJEU), that, in the recent judgment regarding the Matzak case, judgment dated 21 February 2018 (C-518/15), has stated that on-call hours shall be accounted for as hours effectively worked if…
We hereby inform you that you have the option of modifying the contribution base of the Special Self-Employed Worker (Sole Trader) Regime and, accordingly, the Social Security fee to be paid, within the established limits, according to your age. The upcoming deadline for said adjustment is that of 30 June 2018. Said modification shall take…
On 23 January 2018, by virtue of the mandate set out in Article 116 of the General Tax Law, the Resolution of 8 January 2018 was published in the Official State Gazette (BOE), approving the general guidelines of the 2018 Annual Tax and Customs Control Plan. The plan is structured around four main areas: Fraud prevention. Information…
This is a doubt that has arisen on many occasions. Since a few years ago there is the Registro de Contratos de Seguros de cobertura de fallecimiento (Registry of Insurance Contracts of death coverage) in this way you can know if a family member had life insurance. The information can be requested from 15 days from the…
Once again, we want to share the report of the “Circulo de Empresarios” about the situation of the economy in Spain. “Así está ” the Economy. We hope it is of your interest. Arrabe Integra.
The following is a reminder of the requirements to qualify for total or partial foreign earned income exemption, by virtue of section 7 p) of the Income Tax Act (Ley de IRPF), which applies to Spanish tax residents. Provided the relocation does not involve losing Spanish tax resident status, there are systems that allow tax…
The period to submit the Annual Declaration of Assets and Rights Located Abroad (Tax Form 720) for FY2017 runs from 1st January to 31st March. This recurring obligation to submit information was established under Act 7/2012, 29th October, which amends tax and budget legislation and adapts financial regulations to step up fraud prevention measures, and…
Last 10 February 2018, Spanish Royal Decree 62/2018 was published, amending the Regulation on instrumentation of company commitments with employees and beneficiaries in respect of pensions, approved by Spanish Royal Decree 1588/1999, and the Regulation on pension funds and plans approved by Spanish Royal Decree 304/2004. In light of this new Spanish Royal Decree 62/2018,…
In this entry, we have published different subsidies offered by the Community of Madrid for hiring in the 2017 budget, which one we shall have in 2018, and which ones we have obtained last year for our clients. CALL: INCENTIVE PROGRAMME FOR INDEFINITE HIRING OF UNEMPLOYED PERSONS, ESPECIALLY THOSE OVER 45 YEARS OF AGE…
Given the lack of General State Budgets, the Government has frozen minimum and maximum contribution bases for the self-employed (except for corporate partnerships and those who have had over 10 employees hired throughout 2017), with no modifications in comparison with the last semester of 2017. Minimum base Euros/month 919.80 € Maximum base Euros/month 3,751.20…
